‘Scores of women have been forced to prove they were raped in order to get benefits under a new government policy, official figures show. In total, 190 women had to prove their child was conceived as a result of rape in order to receive financial support in the year after the two-child policy was introduced in April 2017.’

‘In Philip Shirley v HMRC, [1] the First-tier Tribunal (Tax Chamber) (FTT) concluded that a provision in a statute rewritten as part of the Tax Law Rewrite Project should be literally interpreted as the wording in question was clear and unambiguous.’

“It was within the scope of conforming interpretation to construe section 790 of the Income and Corporation Taxes Act 1988 as providing for the grant of a tax credit for foreign dividends to the extent necessary to secure compliance with European Union (‘EU’) law.”